This Excel tutorial explains how to use the Excel IF-THEN-ELSE statement (in VBA) with syntax and examples.
The IF-THEN-ELSE statement can only be used in VBA code in Microsoft Excel.
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Variable cost per unit (b) is calculated using the following formula:
Due to its unreliability, high low method is rarely used. The other techniques of variable and fixed cost estimation are scatter-graph method and least-squares regression method.
High-Low method is one of the several techniques used to split a mixed cost into its fixed and variable components (see cost classifications). Although easy to understand, high low method is relatively unreliable. This is because it only takes two extreme activity levels (i.e. labor hours, machine hours, etc.) from a set of actual data of various activity levels and their corresponding total cost figures. These figures are then used to calculate the approximate variable cost per unit (b) and total fixed cost (a) to obtain a cost volume formula:
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A premium is due for the last plan year in which the plan had at least one participant who was not a substantial owner. If the plan subsequently terminates after it has ceased being covered by PBGC, no termination filing with PBGC would be required. If the plan continues and non-substantial-owner employees enter the plan in a subsequent plan year, the plan will become covered again and must begin paying premiums again.
18. When must a "diligent search" be made?
A diligent search is required by law for any missing participant, whether you pay a benefit directly to PBGC for the participant or purchase an annuity.
12. How does PBGC decide which standard terminations to audit?
9. Should I wait to file the Post-Distribution Certification (PDC) until all assets, including excess assets, have been distributed?
Under certain conditions, PBGC may terminate a pension plan, even if a company has not filed to terminate the plan on its own initiative. PBGC will take such action if a plan does not have sufficient assets to pay benefits currently due and may do so in other cases. This is called an involuntary termination.
14. How do I close out my plan if I can't locate every participant and beneficiary?
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The Ladder is a Option Type that allows traders to make multiple predictions for a particular asset and an expiry time while analyzing the corresponding payouts and profits. As opposed to classic binary trading (chose, analyze, invest), with the Ladder, a trader can select multiple options for the same expiry time that are deep in-the-money to gain a few percentage points in a ‘safer manner’ or choose an option that is out-of-the money to gain a potential return that can reach up to 1500%.
To exit from a trade early, the trader just presses the button Sell. The Ladder offers the trader a price to close his position early, based on a statistical matrix that calculates option trading rules, the time to expiry, market volatility and the target price. The selling position is available for up to 5 minutes before the presented expiry time. The Ladder offers the trader a price to close his position early in a 3 seconds window. Approving will sell the option; Cancelling will keep the position with the trader.
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A trader gets a range of price levels, which are lined at equal intervals as if on a ladder. The trader assesses whether the underlying asset price will close above or below the pre-determined price level at the expiration time. Ladder trading can also be defined as “Target”. The trader has pre-determined target levels for which he assesses whether the target will be fulfilled by the expiration time.
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